Kim Maguire

Kim Maguire

Partner, Tax

Contact Information

kmaguire@osler.com

tel: 604.692.2715

Office

Vancouver

Bar Admission

British Columbia, 2009

Education

Queen’s University, JD

University of British Columbia, BA

Language(s)

English

Kim is a partner in the Tax Group of our Vancouver office. Her practice includes advising clients across the mining, technology, real estate, investment management and cannabis sectors. Kim has a wide array of experience with reorganization and financing transactions, M&A, and establishing investment and mortgage funds. She also has expertise in developing structures for international clients conducting business in Canada, as well as Canadian companies with international operations.

Kim is active in the Canadian and international tax community and she frequently presents at tax conferences and events. Kim is currently serving on the Executive of the Canadian branch of the International Fiscal Association (IFA) as Treasurer and oversees the Women of IFA Network in Canada.

Kim has completed the CPA Canada In-depth Tax Program.

Prior to joining Osler, Kim was a partner at two other Canadian national law firms.

  • Cuboh

    Cuboh in its acquisition by ChowNow

  • Frontier Lithium Inc.

    Frontier Lithium Inc. in its Joint Venture with Mitsubishi Corporation to develop the PAK Lithium Project

  • Boart Longyear Company

    Boart Longyear in the sale of its shares to American Industrial Partners Capital Fund

  • CheckSammy

    CheckSammy in its US$45 million financing round led by I Squared Capital with participation by Zero Infinity Partners and TriplePoint Capital

  • Pagefreezer Software Inc.

    Pagefreezer Software Inc. in its acquisition of the X1 Social Discovery Product from X1 Discovery Inc.

  • Green Technology Metals Limited

    Green Technology Metals Limited in its $13 million flow through financing

  • Metalla Royalty & Streaming Ltd.

    Metalla Royalty & Streaming Ltd. in its proposed acquisition of Nova Royalty for $190 million

  • CIBC World Markets

    The syndicate of underwriters in the US$2.25 billion bond offering by the Province of British Columbia

  • Meridian Mining

    Meridian Mining in its completion of an $18.4 million bought deal public offering

  • Atlas Global Brands

    Atlas Global Brands in its acquisition of GreenSeal Cannabis Ltd. and GreenSeal Nursery Ltd.

  • WeCommerce Holdings

    WeCommerce in its $962 million business combination with Tiny Capital

  • Prior to joining Osler:

    • A private company on structuring of a $415 million land contribution to a real estate development partnership
    • Nanotech Security Corp. on its $90.8 million acquisition by Meta Materials Inc.
    • The Supreme Cannabis Company, Inc. on its $435 million acquisition by Canopy Growth Corporation
    • MYM Nutraceuticals on its acquisition by IM Cannabis Corp.
    • Finning International Inc. on its $260 million acquisition of 4Refuel and subsequent reorganization transactions
    • Pan American Silver Corp. on its acquisition of Tahoe Resources Inc. for $1.3 billion
    • Imperial Metals on sale of BC mine interest for over $1 billion and joint venture with Newcrest Mining
    • A Canadian tax-exempt professional organization on cross border investments
  • Find More

  • The Canadian Legal Lexpert Directory: Recognized in Corporate Tax
  • Best Lawyers in Canada: Recognized in Tax Law

  • International Fiscal Association (Canada), Treasurer and Council Member
  • Women of IFA Network (Canada), Chair
  • IFA North American Region, Secretary and Canadian Representative
  • Young IFA Network (Canada) Steering Committee, Chair and Member (2013 to 2016)
  • CTF Vancouver Young Practitioners Steering Committee, Co-Chair (2010 to 2014)

  • Canadian Bar Association
  • Law Society of British Columbia
  • International Fiscal Association (IFA)
  • Canadian Tax Foundation (CTF)

Publications

Author with Ilana Ludwin, “An Income Tax Perspective on Hootsuite Inc. v. British Columbia (Finance)”, International Tax Highlights, 2023

Author with Camille Andrzejewski, “Taxation of Data-Driven Transactions”, International Tax Highlights, 2023

Author, “Crafty Declaratory Relief Denied”, International Tax Highlights, 2022

Author, “Partnership Dissolutions: The Undivided Interest Condition”, Canadian Tax Focus, 2014

Author with Randy Morphy, Update on the Taxation of Farm-Outs”, Resources Sector Taxation (Federated Press), 2013
 

Previous Speaking Engagements

Speaker, “Excessive Interest and Financing Expenses Limitation Rules”, Continuing Legal Education BC, June 2023 

Speaker, “Recent Transactions of Interest”, IFA Canada Tax Conference, Calgary, May 2023

Speaker, “Managing the Tax Impact of Cross-Border Remote Work Arrangements: A Canadian Perspective”, Tax Management International Journal, 51 Tax Mgmt. Int’l J. No. 9, September 2, 2022

Moderator, “Department of Finance Roundtable”, IFA Canada Tax Conference, Toronto, May 2022

Speaker, “Global Mobility”, IFA North American Region Meeting, Mexico City, May 2022

Speaker, “Maximize Shareholder Value, Minimize Tax: A Discussion of Spin Out Transactions”, Tax Executive Institute Meeting (Virtual), April 2022

Speaker and author with Jeffrey Shafer, “Trends in Buy/Sell Transactions”, CTF 73rd Annual Tax Conference Report, November 2021

Moderator, “Canada Revenue Agency Roundtable”, IFA Canada Tax Conference, Toronto, May 2019

Speaker, “Canadian Tax Developments”, IFA Canada Tax Conference, Montreal, May 2017

Secretary, “Taxation of Illegal Activities”, 70th Annual Congress of the International Fiscal Association, October 2016